Legal Opinion
Community Drama Ass'n v. Iowa State Tax Commission
Supreme Court of Iowa
Decided May 2, 1961No. 50305PublishedCited by 12 opinions
1Opinion of the CourtSnell, J.
This is an action to determine the liability of Community Drama Association of Des Moines under the Iowa Sales Tax Law. The facts are not in dispute.
I. Appellants are the Iowa State Tax Commission and the members thereof. They will be referred to as the Commission.
Appellee is Community Drama Association of Des Moines, a corporation not for pecuniary profit organized under the laws of Iowa. It will be referred to as appellee. It is also called The Community Playhouse. Its amended Articles of Incorporation provide in part: “The business and objects of the association shall be to conduct a…
2Cases cited5 opinions
- Jones v. Better Business Bureau of Oklahoma City, Inc.Court of Appeals for the Tenth Circuit · 1941
- Fariss v. Anaconda Copper Mining Co.District Court, D. Montana · 1940
- National Bank of Burlington v. HunekeSupreme Court of Iowa · 1959
- Schueller v. Board of Adjustment of City of DubuqueSupreme Court of Iowa · 1959
- State Board of Education v. PettySupreme Court of Iowa · 1950
3Cited by12 opinions
- Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987
- Stockton Civic Theatre v. Board of SupervisorsCalifornia Supreme Court · 1967
- Hope Evangelical Lutheran Church v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
- Wisconsin Evangelical Lutheran Synod v. RegisSupreme Court of Iowa · 1972
- Trinity Lutheran Church of Des Moines v. BrownerSupreme Court of Iowa · 1963
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